Surviving domestic partners can inherit property under the same conditions as married couples, under a 3-2 vote yesterday by the California Board of Equalization.
As long as the domestic partners are registered with the Secretary of State, the property a deceased partner leaves behind wonÂ´t be reassessed under the rule, which implements a law passed last year.
But the battle over whether domestic partners should enjoy the same legal benefits as married couples now moves to the stateÂ´s Office of Administrative Law. Critics say that office may reject the tax boardÂ´s changes.
Both the Legislative Counsel and the boardÂ´s own attorney say offering the same rights to unmarried partners would require a constitutional amendment.